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Form 8508I: Request for Waiver From Filing Information Returns Electronically
IRS Form 8508-I is a Request for Waiver From Filing Information Returns Electronically for Form 8966, which allows filers to request an exemption from filing electronically. Filers must submit this form at least 45 days before the due date of Form 8966.
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IRS Form 8508I - Request for Waiver From Filing Information Returns Electronically
IRS Form 8508-I is a Request for Waiver From Filing Information Returns Electronically for Form 8966, which allows filers to request an exemption from filing electronically. Filers must submit this form at least 45 days before the due date of Form 8966.
Risk Radar
Scan points- 1Failure to attach a power of attorney letter when one exists voids the filing documentation.
- 2Filing without checking the correct box on Line 1 (Original vs. Reconsideration).
- 3Omitting the Global Intermediary Identification Number (GIIN) on Line 5.
- 4Not including a letter stating power of attorney when one exists.
- 5Using an address where correspondence cannot be delivered or omitting the country/postal code.
Plain English
This form lets you ask the IRS not to file your required tax information return (Form 8966) using electronic methods. By submitting Form 8508-I, you are requesting permission to submit a paper copy instead for the current tax year. The IRS will review this request and notify you if it is approved or denied.
Submission Date
- Filing date: 2016-03-31 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when requesting a waiver from filing Form 8966 electronically for the current tax year.
- Do not use it when you are an entity located in a Model 1 jurisdiction and reporting directly to that jurisdiction's tax authority.
- Check Form 8966 instead when the waiver request is specifically about avoiding electronic filing of that form.
Form selector
Use this form or another form?
Filing on behalf of others
You are the filer and must submit one request for all your listed entities.
✓ Confirm you list yourself as the primary Filer.
Self-filing AND reporting for an entity
If requesting waiver for self and another entity, two separate Form 8508-I submissions are necessary.
✓ Ensure each submission is distinct.
Reconsidering a denial
A reconsideration submits extra documentation to potentially reverse a previous denial of this request.
✓ Use the designated lines (2 through 4c) for comments.
Deadline or filing window
Filers should file Form 8508-I at least 45 days prior to the due date of Form 8966. Form 8966 is generally due March 31 of the year following the reporting year. Waiver requests are processed starting January 1st of that calendar year.
Checklist
What you need before filling it out
Line 12
Yes or No selection · Page 1
Reason (a) Undue hardship
Description of steps taken, cost estimates, asset value, future steps · Page 1
Reason (b) Chapter 7 bankruptcy
Copy of petition and explanation of undue hardship on Form 8966 filing · Page 1
Reason (c) Catastrophic event
Supporting documentation, statement describing event, date, and effect · Page 1
Filing Deadline
At least 45 days before Form 8966 due date · Page 3
Model 1 Jurisdiction Status
Not stated in the official source (but implied by restriction) · Page 3
Before you submit
- 1Verify the form revision date reads 11-2015.
- 2Ensure line 14 correctly checks the appropriate reason for requesting this waiver (a, b, or c).
- 3If selecting reason (a), confirm all five required documentation items are attached.
- 4If selecting reason (b), verify you have attached a copy of the bankruptcy petition and an explanation.
- 5Confirm that lines 2 through 4c contain your complete mailing address where correspondence should be sent.
- 6Check that the waiver request is signed on Page 4 by the filer or authorized person.
- 7If filing for multiple entities, confirm you submit a separate Form 8508-I for each entity (unless one Sponsoring Entity covers all).
How to file this form
- 1Complete lines 2 through 14 on Form 8508-I with the filer's identifying information and waiver reason.
- 2Attach all required supporting documentation corresponding to the checked reason on line 14 (e.g., cost computations for undue hardship).
- 3Sign the document on Page 4, providing your Title and Date.
- 4Mail the completed Form 8508-I to Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741.
Known limitations
- 1Only the person required to file electronically can file Form 8508-I, unless a transmitter has a power of attorney.
- 2If a transmitter files for a payer and has a power of attorney, a letter must be attached to the Form 8508-I stating this fact.
- 3Entities located in a Model 1 jurisdiction that report on behalf of themselves (or another entity also in a Model 1 jurisdiction) may not request a waiver from electronic filing because they must report directly to the Model 1 jurisdiction's tax authority.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 11-2015, and this revision date is noted on Form 8508-I itself. The official source does not point to a separate 'latest information' page.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2015 is on the form.
- Mailing address — confirm the IRS FATCA mailing address is correct: Internal Revenue Service, FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741.
- Signature — confirm the waiver request is signed by the filer or an authorized person on Page 4.
- Filer identification — confirm lines 2 through 4c contain the filer's name and complete mailing address (including country/postal code).
- Form purpose — confirm the form is being used to waive electronic filing of Form 8966 for the current tax year.
Quick Facts
Downloads
After you file
- 1Keep copies of Form 8508-I.
- 2The IRS will notify the filer whether the waiver request is approved or denied after evaluation.
- 3Retain books or records relating to Form 8508-I as long as their contents may become material in the administration of any Internal Revenue law.
- 4If a submission involves multiple filers, submit a separate form for each filer requesting a waiver from electronic filing.
Sources
- SRCForm 8508-I (Rev. November 2015) — The official title is Request for Waiver From Filing Information Returns Electronically for Form 8966.
- SRCInstructions p.1 — Only the person required to file electronically can file Form 8508-I, unless a transmitter has a power of attorney.
- SRCInstructions p.3 — Filers who are requesting a waiver from filing Form 8966 electronically should file this form, according to Treasury regulations section 301.1474-1(a).
- SRCInstructions p.3 — The form must be filed at least 45 days before the due date of Form 8966.
- SRCInstructions p.3 — When completing the form, ink should be typed or printed clearly in BLACK ink.
- SRCInstructions p.1 — If a filer has a power of attorney, they must attach a letter to Form 8508-I stating this fact.
Common confusion points
Who must file Form 8508-I?
Filers who are requesting a waiver from filing Form 8966 electronically should file this form.
→ See Treasury regulations section 301.1474-1(a) for confirmation.
Do I need to submit one Form 8508-I if I am a Sponsoring Entity?
Yes, the Sponsoring Entity is the filer and should submit one request for all its Sponsored Entities listed on line 7.
→ Confirm this rule applies even when requesting waivers for both self and sponsored entities.
When do I need to file Form 8508-I?
The form must be filed at least 45 days before the due date of Form 8966.
→ Check the specific reporting year's deadline, as it may change if an FFI reports under a Model 2 IGA.
What happens if my waiver request is denied or approved?
The IRS will notify the filer regarding whether the request is approved or denied after evaluation.
→ Keep this notification along with your filed Form 8508-I as proof of status.
How do I file electronically?
Not stated in the official source — verify on the agency site
What if my company is in a Model 1 jurisdiction?
If you are located in a Model 1 jurisdiction, you may not request a waiver from electronic filing because you must report directly to that jurisdiction's tax authority.
→ Verify this exclusion applies even when reporting for another entity also in a Model 1 jurisdiction.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Failure to file electronically when required, without an approved waiver on record, may result in penalties under Code sections 6721 through 6724.
Questions about IRS Form 8508I
What is IRS Form 8508I used for?
This form lets you ask the IRS not to file your required tax information return (Form 8966) using electronic methods. By submitting Form 8508-I, you are requesting permission to submit a paper copy instead for the current tax year. The IRS will review this request and notify you if it is approved or denied.
Who must file IRS Form 8508I?
Filers who are requesting a waiver from filing Form 8966 electronically must file Form 8508-I. Only the person required to file electronically can submit Form 8508-I, unless they hold a power of attorney.
What information does IRS Form 8508I require?
The form collects filer identifying information on Lines 2 through 4c (name and address). It requires a Global Intermediary Identification Number (GIIN) on Line 5, and may include details about Sponsoring Entities or Trustee-Documented Trusts on Lines 7 through 11.
When is IRS Form 8508I due?
Filers should submit Form 8508-I at least 45 days before the due date of Form 8966. The waiver requests begin processing starting January 1st of the calendar year the return is due.
Where do I file IRS Form 8508I?
Mail must be sent to the Internal Revenue Service FATCA, Stop 6052 AUSC 3651 South IH 35 Austin, Texas 78741. The form can also be submitted electronically through other channels noted in instructions.
How do I complete IRS Form 8508I?
First, the filer must check the appropriate box on Line 1 to indicate if it is an original submission or a reconsideration. Next, complete Lines 2 through 4c with the full name and mailing address. Finally, the form must be signed by the filer or someone authorized to sign on their behalf before sending.
What happens if IRS Form 8508I is filed incorrectly?
If a filer is required to file electronically but fails to do so without an approved waiver on record, penalties under Code sections 6721 through 6724 may apply.
Who must file Form 8508-I?
Filers who are requesting a waiver from filing Form 8966 electronically should file this form. See Treasury regulations section 301.1474-1(a) for confirmation.
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